Indicadores de desempenho ambiental evidenciados nos relatórios de sustentabilidade: Uma análise à luz de atributos de qualidade

Abstract

Sustainability reports are published by companies for different reasons, to show their positive environmental performance - theory of voluntary disclosure; to change their legitimacy status- legitimacy theory- or to respond to stakeholders- stakeholder theory. Thus, not all information is indicated with the same level of transparency and quality. The objective of this research is to analyze the environmental performance indicators shown in sustainability reports of companies listed on the Corporate Sustainability Index (ISE), from the following quality attributes: responsiveness, integrity, neutrality and comparability. To do so, it was opted for a descriptive research; predominantly qualitative and drew on elements of the technique of content analysis. There were selected 35 reports, from which were analyzed a total of 30 environmental indicators disclosed in accordance with GRI guidelines. The results showed that the indicators with a higher level of quality were those reporting on emissions of greenhouse gases; on the disposal of waste; and on water and energy consumption. The quality attribute more committed in the disclosures of the 30 indicators was comparability. This is mainly due to the omission of targets, a lack of external reference points, and the lack of standardization in the disclosure of the indicators. It was concluded that organizations need to continue working to ensure clarity, balance and relevance of the information disclosed.